2023 (3) TMI 1400

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..... ght/ Sea Transportation service is liable to service tax or otherwise has been decided by jurisdictional High Court of Gujarat in the case of SAL Steel Limited [ 2019 (9) TMI 1315 - GUJARAT HIGH COURT] . As regards the Revenue s appeal pending before the Hon ble Supreme Court against the aforesaid decision, there is no stay against the said High Court judgment. In view of this position, there a .....

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..... ourt in the case of SAL Steel Limited but the Revenue has preferred SLP before the Hon ble Supreme Court therefore, this matter may be kept pending till outcome of Hon ble Supreme Court judgment. 3. Shri R.R. Dave, learned Consultant appearing on behalf of the respondent/ Assessee submits that learned Commissioner (Appeals) following the judicial discipline by relying upon the Hon ble Gujarat H .....

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..... f Gujarat in the case of SAL Steel Limited. As regards the Revenue s appeal pending before the Hon ble Supreme Court against the aforesaid decision, I find that there is no stay against the said High Court judgment. In view of this position, I find no infirmity in the impugned order which was passed relying on the jurisdictional High Court judgment in the case of SAL Steel Limited. Accordingly, fo .....

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